june 2, 2015 - iusd

June 2, 2015LCAP

BUDGET

LCAP

BUDGET

2

LCAP

LCAP

BUDGET

• The Local Control Accountability Plan (LCAP) aligns planning and budgeting.

• IUSD has completed an in-depth four phase process to engage stakeholders:

• Sharing information on LCFF and LCAP

• Gathering feedback on current LCAP and developing a draft 2015-16 LCAP

• Gathering feedback on draft 2015-16 LCAP

• The LCAP plan focuses on eight areas identified as state priorities and identifies metrics to measure student progress towards each priority. The plan outlines actions and demonstrates how the district’s budget will help achieve stated goals. District staff is collecting data from the 2014-15 school-year to identify progress toward meeting the goals of each priority.

3

LCAP Overview

LCAP

BUDGET

LCAP

BUDGET

As a result of the feedback received, the superintendent and cabinet have designed additional actions to support the four District goals. These actions are additional expenditures which will be added to the current three year LCAP reflecting increased funding. Expenditures include an approximate increase of $15,000,000 in new on-going funding and $37,000,000 in one-time funds.

Based on stakeholder feedback 5 focus areas for the 2015-16 update:

1. Direct Student Instructional Support

2. Mental Health Support

3. Increase School Site Funding

4. California Standards Aligned Materials and Support

5. Equity and Safety

4

LCAP

BUDGET

Determining LCAP Actions and

Expenditures

LCAP

BUDGET

LCAP Focus Area 1

5

LCAPGoal

Proposed Action On-Going One-Time

1.2.4 Fully fund elementary Science Specialists X

2.3.2 Hire Site Technology Coaches X

2.3.5 Professional Development time and resources to

support instruction

• Education software support staff

• Education tech for professional development

• Middle/K8 Digital Learning Coach

• Hourly release for MS teachers

• Technology integration and equity survey tool

X

X

X

X

X

X

3.4.1a Funding to support “zero period” program at

middle schools

X

Direct Student Instructional Support:

LCAP

BUDGET

LCAP

BUDGET

LCAP Focus Area 2

6

LCAPGoal


3.1.5a Fully fund Coordinator of Mental Health X

3.1.5.a Fund school-based licensed Mental Health

support at each high school and CreeksideX

Mental Health Support:

LCAP

BUDGET

LCAP

BUDGET

7

LCAPGoal


1.3.1 Increase per-pupil site funding by 25%

• Elementary from $60.19 to $75.24

• Middle from $78.19 - $97.74

• High from 90.00 to $112.50

X

2.1.3 Fund computer matching program - where district

matches funds raised by sites for technology

purchases

• Technology resources – projector bulb and

emergency replacements

Based on stakeholder feedback increase by $300,000

X

X

1.3.1a Direct Site Technology Support

• Middle/K8 tech support

• Additional hours for summer project support

X

X

Increase School-Site Funding:

LCAP Focus Area 3

LCAP

BUDGET

LCAP

BUDGET

8

LCAPGoal Proposed Action On-Going One-Time

1.3.4 Curriculum development for implementation of integrated

math programs (Over two years)X

1.4.4 Increase Summer School Programs Pilot

• Adding math support to elementary

• Addition of two middle school sites

• Additional high school site

• Health clerks at all sites

• Math bridge classes at MS and HS

X

1.3.3c Purchase adoption materials aligned to Common core X

1.2.1 Fund instructional Teachers on Special Assignment X

3.2.6a Purchase intervention software X X

1.2.1a Fund mentorships for existing staff to support common core

implementationX

Over 2 years

3.4.2b Provide stipend for Career Technical Education lead to

support building program and pathways

XOver 2 years

California Standards Aligned Materials and Support :

LCAP Focus Area 4

LCAP

BUDGET

LCAP

BUDGET

LCAP Focus Area 5

9

LCAPGoal


3.2.7 Restore monies eliminated in the fiscal crisis to

support visual and performing arts and physical

education

X

3.1.8 Fund security systems maintenance and

upgradesX

3.5.1 Increase deferred maintenance funds to extend

the life of our assetsX

2.1.4 Improve communications, volunteer and

business systems

• Calendar system replacement

• Volunteer system

• Website/intranet replacement

• Document management tool

• Data warehouse/dashboard project

X

X

X

X

X

X

X

X

X

X

2.1.3 Expand resources to manage and repair existing

computers and mobile devicesX

2.1.4 E-Rate system X

Equity and Safety:

LCAP

BUDGET

LCAP

BUDGET

10

LCAPGoal


3.5.4 Launch one-time classification study to align

job descriptions and salaries X

1.2.2

Provide staffing to support growth:

Education Service: 6 FTE

• 2 Coordinators

• 4 TOSAs

X

1 X 3 X

3.5.2 Business Services: 6.5 FTE

• Transportation: 1.5 FTE

• Custodial: 4 FTE

• Payroll: 1 FTE

X

X

X

2.2.2 Instructional Technology: 8 FTE

• 1 Admin. Asst., 1 Programmer Analyst : 2 FTE

• Fund current tech support staff: 6 FTE

X

X

3.2.8 Site funding for emergency readiness supplies X

Equity and Safety:

LCAP Focus Area 5

LCAP

BUDGET

11

Budget

LCAP

BUDGET

2015-16 May Revise Highlights

• Combination of a recovering California economy and Proposition 30

“temporary” taxes provide significant increases in state revenues

and growth in Proposition 98

• Over $6 billion added to 2014-15 and 2015-16 due to increases in

State revenues

• Additional $3.3 billion in education funding for 2013-14 and

2014-15 – treated as “one-time”

• Ongoing increase in Proposition 98 of $2.7 billion in 2015-16

• Governor’s proposal allocates $2.4 billion of prior years “one time”

revenues to the repayment of prior years mandate reimbursement,

bringing the total for 2015-16 to $3.5 billion or $601/per ADA

• For IUSD this represents approximately $18.4 million.

12

LCAP

BUDGET

• Governor’s proposal allocates $2.1 billion of the ongoing increase to the

continued implementation of the Local Control Funding Formula (LCFF),

bringing the total $6.1 billion in 2015-16

• Sufficient to eliminate approximately 53% of the remaining gap in LCFF

funding statewide

• For IUSD represents $28.9 million in 2015-16 “gap” LCFF funding

13

Item January Budget May Revision

LCFF Gap Funding Percentage 32.19% 53.08%

Proposition 98 Minimum Funding

Guarantee

2014-152015-16

$63.2 billion$65.7 billion

$66.3 billion$68.4 billion

2015-16 COLA 1.58% 1.02%

One-time Discretionary Funds for 2015-16

$1.1 billion$180 per ADA

$3.5 billion$601 per ADA

2015-16 May Revise Highlights

LCAP

BUDGET

Statewide Progress Toward LCFF Full

Implementation

14

0

10

20

30

40

50

60

70

80

90

100

2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

Trend Actual

Full LCFF

Implementation

2020-21

2015-16 Governor’s State

Budget: 70% Cumulative

Gap Closure

2015-16

Trend Line

Jan

uar

yM

ay

%

%

%

%

%

%

%

%

%

%

%

LCAP

BUDGET

15

$56.6

$49.2$51.7

$49.6$47.3

$57.9

$45.0

$50.0

$55.0

$60.0

$65.0

$70.0

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16

Do

llars

in B

illio

ns

Proposition 98 Funding2007-08 to 2015-16

Proposition 98 Funding under May Revision

Proposition 98 Funding as of Governor's Budget

$58.9

$66.3$68.4

Proposition 98

LCAP

BUDGET

• Proposition 30 continues to be a “temporary” tax generating approximately $7 - 8 billion in revenue annually

• Recent gains in Proposition 98 have been largely driven by the repayment of the maintenance factor

• At its peak, maintenance factor reached $11.2 billion

• Maintenance factor likely eliminated by 2016-17

• Annual growth in Proposition 98 likely reduced to 2% - 4%

• CalPERS and CalSTRS increases

• LCFF was intended to restore 2007-08 purchasing power by 2020-21

• By full implementation $4.5 billion in pension cost increases funded by districts out of LCFF…..

16

Challenges Ahead

LCAP

BUDGET

17

Estimated LCFF Funding Per ADA

$6,702

$7,604

$7,707

$7,883

$5,600

$6,100

$6,600

$7,100

$7,600

$8,100

$8,600

2014-15 2015-16 2016-17 2017-18

Est Funding - DOF Est. Funding - SSC

53.08% of Gap$28.9M Increase


$8,229





$7,944

LCAP

BUDGET

IUSD Estimated LCFF Funding

IUSD LCFF2015-16

Projection

2016-17

Projection

2017-18

Projection

LCFF Target(Actual Target to be Reached in 2020-21)

$265,945,160 $282,042,200 $302,861,823

LCFF Floor(2012-13 Actual Funding Adjusted for ADA Growth &

any LCFF Funding Received)

$211,442,034 $250,468,540 $266,102,914

LCFF Gap =(Difference Between Target & Floor)

$54,503,126 $31,573,660 $36,758,909

Gap Funding Rate =(% of Gap to be Funded)

53.08% 12.62% 18.24%

Gap Funding Amount =(Anticipated Additional Funds)

$28,930,259 $3,984,596 $6,704,825

Total LCFF Funding = $240,372,293 $254,453,136 $272,807,739

18

2014-1519

$21M

LCFF

“Gap”

Funding

$10M

Ongoing

Deficit

Remaining

from

Recession

$20M

Ongoing

Expenditure

Commitment

LCAP

Prioritization $9M

Ongoing

Deficit

from

Recession

Eliminate

$9M

Ongoing

Deficit

Remaining

from

Recession

Ongoing

Available

$15.1M

$4.8M

STRS/PERS

& Other

2015-16

$28.9M LCFF

“GAP” Funding

Utilization of Ongoing Funding

Description $ in millions $ in millions

Ongoing Available Funding $5.1 $15.1

One-Time Available Funding

2014-15 Projected Unrestricted EFB: $28.4 $34.1

State Mandated Reserves @ 2% <$6.3> <$6.1>

Contingency Reserve (approved in 2014-15

LCAP)

<$5.0> <$5.0>

2014-15 Deferred LCAP Allocation <$2.0> -------

2014-15 Site and Department Carryover <$4.0>

One-Time Available Reserves in 2015-16 $15.1 $19.0

One-Time Mandate Reimbursement $5.1 $18.4

20

Updated Budget Prioritization Process Starting Point

(Utilization of Ongoing and One-Time Resources)

LCAP

BUDGET

Updated Projections based on 2015-16 May Revise

Updated

May Revise

April 2015

Study Session

Budget Prioritization Focus Areas

Updated Utilization

DescriptionOngoing

AllocationOne-Time Allocation

2015-16 2015-16 2016-17

Summary by Major Category:

Direct Student Instructional Support: $2,190,000 $400,760

Mental Health Support: $565,457

School-Site Funding: $365,000 $610,000

Standards Aligned Materials: $250,000 $5,169,191 $3,250,000

Equity and Safety: $1,283,211 $3,903,991

Totals: $4,653,668 $10,083,942 $3,250,000

Unallocated: $10,446,332 $24,066,058

21

LCAP

BUDGET

LCAP

BUDGET

2014-15 thru 2017-18 Budget Forecast

Unrestricted General Fund

Description2014-15

Estimated

2015-16

Projected

2016-17

Projected

2017-18

Projected

Total Revenues $218,091,489 $271,374,806 $268,701,464 $287,216,044

Total Expenditures * ($193,616,910) ($208,581,835) ($218,484,839) ($229,648,504)

EXCESS (DEFICIENCY) $24,474,579 $62,792,971 $50,216,625 $57,567,540

22

Other Sources/Uses ($36,059,879) ($41,192,689) ($38,794,034) ($39,055,205)

Net Increase/(Decrease) ($11,585,300) $21,600,282 $11,422,591 $18,512,335

Beginning Balance $45,702,340 $34,117,040 $55,717,322 $67,139,913

Projected Ending Balance $34,117,040 $55,717,322 $67,139,913 $85,652,248

LCAP

BUDGET

2014-15 thru 2017-18 Budget Forecast

Unrestricted General

Description2014-15

Projected

2015-16

Projected

2016-17

Projected

2017-18

Projected

Estimated Ending Fund

Balance$34,117,040 $55,717,322 $67,139,914 $85,652,249

23

Components of Ending Fund

Balance:

Revolving Cash/Stores $525,000 $525,000 $525,000 $525,000

State Recommended

Minimum DEU$5,544,404 $5,612,762 $5,933,779 $5,983,957

Contingency Reserve $5,000,000 $5,000,000 $5,000,000 $5,000,000

Deferred LCAP Allocation $3,250,000

Site Carryover $4,000,000 $4,000,000 $4,000,000 $4,000,000

Other Assigned $19,047,636 $37,329,560 $51,681,135 $70,143,292

LCAP

BUDGET

2015-16 Budget & Multiyear Projections

Unrestricted General Fund

With Unallocated Allocations

24

Description2014-15

Estimated

2015-16

Projected

2016-17

Projected

2017-18

Projected

Total Revenues $218,091,489 $271,374,806 $268,701,464 $287,216,044

Total Expenditures $193,616,910 $208,581,835 $218,484,839 $229,648,504

Currently Unallocated Ongoing ----------------- $10,446,332 $10,446,332 $10,446,332

Currently Unallocated One-Time ----------------- $28,066,058 $3,250,000

Revised Total Expenditures ($193,616,910) ($247,094,225) ($232,181,171) ($240,094,836)

EXCESS (DEFFICIENCY) $24,474,579 $24,280,581 $36,520,293 $47,121,208

Total Other Sources/Uses ($36,059,879) ($41,192,689) ($38,794,034) ($39,055,205)

NET INCREASE (DECREASE) ($11,585,300) ($16,912,108) ($2,273,741) $8,066,003

Beginning Balance $45,702,340 $34,117,040 $17,204,932 $14,931,191

Ending Balance $34,117,040 $17,204,932 $14,931,191 $22,997,194

LCAP

BUDGET

Questions/Discussion

25

?

?

?

june 2, 2015 - iusd

Documents